Do not use chart below (it wont delete)

AgeGroup	Amount		%
06 days	$52,000		.5
6190 days	18,000		1.0
91120 days	2,200		10.0
Over 120 days	1,000		50.0

The following information is taken from the 2013 annual report to shareholders of Hewlett-Packard (HP) Co.

	For Fiscal 2013			For Fiscal 2012
Provision for doubtful accounts	$	33	million	$	110	million
	At Fiscal Year-end 2013			At Fiscal Year-end 2012
Accounts receivable, net		15,926	million		16,457	million
Accounts receivable, gross		16,308	million		16,971	million

a)What is the balance in HP's allowance for doubtful accounts at the end of the fiscal years 2013 and 2012, respectively?

b)If HP is using the balance sheet approach to determining bad debt expense, what percentage of year-end receivables did it use in 2013 and 2012, respectively?

c)Record the adjusting entry for provision for doubtful accounts in allowance account. and Record the entry to write-off the uncollectible account.